REGISTERED NUMBER: 12329280 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 6 APRIL 2024 TO 30 APRIL 2025

FOR

K P MARSH PLASTERING & INTERIORS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr K P Marsh

REGISTERED OFFICE:

Unit S

Fens Pool Avenue

Brierley Hill

DY5 1QA

REGISTERED NUMBER:

12329280 (England and Wales)

ACCOUNTANTS:

MPS Accountancy Ltd

Unit S The Wallows

Industrial Estate

Fens Pool Avenue

Brierley Hill

DY5 1QA

INCORPORATED:

22nd November 2019

FIXED ASSETS

Tangible assets

4

53,337

55,366

CURRENT ASSETS

Stocks

56,500

56,000

Debtors

185,430

188,971

Cash at bank

167,347

139,653

409,277

384,624

CREDITORS

Amounts falling due within one year

269,419

235,839

NET CURRENT ASSETS

139,858

148,785

TOTAL ASSETS LESS CURRENT LIABILITIES

193,195

204,151

CREDITORS

Amounts falling due after more than one year

(22,535

)

(72,199

)

PROVISIONS FOR LIABILITIES

6

(13,334

)

(13,841

)

NET ASSETS

157,326

118,111

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

157,226

118,011

SHAREHOLDERS' FUNDS

157,326

118,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

Mr K P Marsh - Director

1.	STATUTORY INFORMATION

K P Marsh Plastering & Interiors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 6 April 2024

96,986

Additions

14,995

At 30 April 2025

111,981

DEPRECIATION

At 6 April 2024

41,620

Charge for period

17,024

At 30 April 2025

58,644

NET BOOK VALUE

At 30 April 2025

53,337

At 5 April 2024

55,366

5.

LOANS

An analysis of the maturity of loans is given below:

30.4.25

5.4.24

£

£

Amounts falling due within one year or on demand:

Bank loans

16,756

13,445

Amounts falling due between one and two years:

Bank loans - 1-2 years

12,186

16,706

30.4.25

5.4.24

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

4,270

16,991

6.	PROVISIONS FOR LIABILITIES

30.4.25

5.4.24

£

£

Deferred tax

13,334

13,841

Deferred

tax

£

Balance at 6 April 2024

13,841

Provided during period

(507

)

Balance at 30 April 2025

13,334

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

5.4.24

value:

£

£

100

Ordinary Shares

1

100

100